最近,笔者在审计中发现,在一些单位会计原始凭证中存在着各种各样的假发票。这些假发票不仅给财务管理造成混乱,而且诱发了其它经济犯罪活动,危害极大。假发票的产生有主、客观两方面原因。主观方面:一是一些企业把出具假发票作为一种“促销”手段。不顾国家和社会利益,以假发票为诱饵,主动为顾客提供方便。二是一些人唯利是图,利用假发票弄虚作假,贪污攫取公款。客观方面:一是税务部门没有形成一套完整的发票管理体系;二是一些单位在凭证管理、结算报销等方面制度不健全,为假发票的蔓 Recently, I found in the audit, there are a variety of fake invoices in some units of accounting original voucher. These false invoices not only cause confusion in financial management, but also induce other economic criminal activities, which are extremely harmful. Fake invoices have two main reasons, objective and objective. Subjective aspects: First, some companies issue counterfeit invoices as a “promotion” means. Regardless of national and social interests, fake invoices as a bait, take the initiative to provide customers with convenience. Second, some people are mercenary, using fake invoices to commit fraud and embezzlement and grab public funds. Objective aspects: First, the tax department has not formed a complete set of invoice management system; Second, some units in the voucher management, settlement and other aspects of the system is not perfect, false invoices for the vine